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Showing result 1 - 5 of 55 essays matching the above criteria.

  1. 1. Problems caused by unilateral measures while taxing the digital economy: Does the value creation approach suggested by OECD solve the problem?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Priyanka Kumari Prasad; [2023]
    Keywords : Unilateral measures; Equalisation levy; Diverted Profit Tax; Digital economy; Value creation approach; Juridical double taxation; OECD s Pillar One.; Law and Political Science;

    Abstract : This thesis examines the challenges arising from unilateral measures taken by both developing and developed countries to protect their taxing rights in the digital economy, leading to issues of double taxation. It focuses on India's equalisation levy and the UK's diverted profits tax (DPT) as examples of unilateral measures. READ MORE

  3. 2. Struggle for Survival : A Case Study of the Reindeer Industry in Sweden

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Jury Flickenschild; Carlotta Schäfer; Matilda Östlund; [2023]
    Keywords : Reindeer Herding; Sami; Challenges; Indigenous Business; Industry Survival;

    Abstract : Background: Within capitalistic economies the notion persists that only the most efficient and profit-maximizing companies and industries, that withstand the market mechanisms, should sustain. However, market mechanisms currently do not sufficiently consider non-monetary value creation such as social and environmental contributions. READ MORE

  4. 3. Managing Mission Drift In Social Business Hybrids : An Exploratory Study On Strategies That Employees Of Social Business Hybrids Apply To Mitigate The Risk Of Mission Drift

    University essay from Jönköping University/JIBS Entrepreneurship Centre

    Author : Kim Naike Bussian; Janina Goettert; [2022]
    Keywords : social entrepreneurship; social business hybrids; mission drift; multiple value creation; social employee; pluralist employee;

    Abstract : Background: Rising global uncertainty and volatility have changed how businesses envision themselves and their future. Particularly Social Business Hybrids emphasize the importance of purpose beyond profit. Their aim is to develop a more inclusive and green economy by pursuing and creating both financial and social value. READ MORE

  5. 4. A study of NFTs (Non-Fungible Tokens). : Diagnosis through the lenses of classical Economics.

    University essay from Uppsala universitet/Industriell teknik

    Author : Subham Dalai; [2022]
    Keywords : NFTs Non-Fungible Tokens ; concept of value; value perception; classical economics; ownership; property; digital fetishism; community building.;

    Abstract : NFTs (Non-Fungible Tokens) are digital assets representing real-world objects like art, music, videos, gaming items, etc., originally, they reside on a blockchain indicating a certificate of authenticity or proof of ownership deeming the uniqueness and scarcity of commodities. READ MORE

  6. 5. Old Habits Die Hard - A Case Study on the Implications of Privatization on Institutional Logics

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Jacob Lindgren; Fredrik Gunnarsson; [2022]
    Keywords : Privatization; Institutional Logics; Value Creation; Path Dependence; Legitimacy; Business and Economics;

    Abstract : Purpose: The purpose of this thesis is to understand how a privatization process affects a company’s institutional logic in the presence of path dependence mechanisms, and to delineate the implications this has on the firm’s value creation strategy. Theoretical Perspectives: This thesis builds upon general ownership theories from the perspective of institutional logics. READ MORE